Textual Amendments
F1Sch. 23 Pt. 4A inserted (with effect in accordance with Sch. 22 para. 69(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 69(1); S.I. 2003/1997, art. 2
22AIn the case of—
(a)an award of convertible shares, or
(b)the acquisition pursuant to an option of convertible shares,
the provisions of Part 2 or 3 have effect subject to the provisions of this Part of this Schedule.]